(of an account,a balance sheet,etc)show equal totals of debits and credits

(指帐目、资产负债表等)显示借贷相抵(收支平衡)

Preparing an adjusted trial balance, proving again the equality of debits and credits in the ledger account.

编制调整后试算表,再次证明在分类账中的借项与贷项相等。

The exporter receives his money, and his bank then claims on the importer’s bank abroad, which in turn debits the importer..

出口商取得他的货款，然后他的银行向国外进口商的银行索偿。进口商银行随即借记进口商帐户。

Cashiers may not concurrently hold responsibility for checking accounts, keeping accounting files and casting accounts of revenue, expenditure, credits or debits .

出纳人员不得兼管稽核、会计档案保管和收入、费用、债权债务帐目的登记工作。

Deferred Debits -Losses on Inter-Affiliate Accounts

递延借项–联属公司间损失

The periodic system of inventory accounting requires that acquisition of merchandise be recorded by debits to a purchases account.

定期盘存制要求企业购入商品时,借记购货账户。

A compound journal entry is an entry that includes debits to more than one account or more than one account.

复合日记账分录是一个包含多个借记账户或多个贷记账户的分录。

Double entry accounting: An accounting system in which every transaction results in corresponding debit and credit entries in the system. All credits equal all debits at all times.

复式会计，复式簿记:一种会计制度，其中每笔交易都分别记入相应的借方和贷方，无论在任何时候，贷方总额总是与借方总额相等。

go among the credit s (the debits )

记入贷方(借方).

Summarizing debit and credit amounts and calculating the balances of the ledger accounts, and preparing a unadjusted trial balance based on the balance, thus proving the equality of debits and credits in the ledger account.

加总各分类账账户的借方和贷方金额并计算出各账户的余额,根据各账户余额编制调整前试算表,以便证实在分类账中的借项与贷项相等。

Offset debits against credits

进行借方贷方冲帐结算

Other debits to retained earnings are either appropriations of retained earnings or dividends. Dividends are distributions of earnings to stockholders.

留存收益的其它借项不是留存收益的增值就是红利。红利是分配给股票持有人的收益。

The purchaser records the identifiable assets it has purchased at their fair market values, and then debits any additional amount paid to an asset account entitled Goodwill.

买家将其购买的可确认资产以公平市价记录,支付的所有剩余金额全部借记到名为商誉的资产账户。

Every journal entry contains (1)the date of the transaction, (2)the titles of the accounts to be debited and credited, (3)the dollar amounts of the debits and credits, (4)a brief explanation of the transaction.

每个分录包含有(1)交易的资料，(2)贷方和借方的帐户名，(3)借、贷的金额，(4)该交易的简单说明。

There are only two money columns in a general journal, one for debits and the other for credits.

普通日记账只有两个金额栏,一个借项,一个贷项

If the debits exceed the credits, the account has a debit balance; if the credits exceed the debits, the account has a credit balance.

如果借项超过贷项,账户有借方余额,如果贷项超过借项,账户则有贷方余额。

As previously explained, all debits and credits in the ledger are posted from the journal.

如前所述,在分类账中所有的借项和贷项都是从日记账中过入的。

To reconcile or equalize the sums of the debits and credits of(an account.

使收支平衡使借方和贷方的总额数相符或相等

My bank account shows two debits of 5 each.

我的银行帐户借方记入了两笔5英镑的款项.

Upon receipt of an advance payment from a customer, the company debits Cash and credits a liability account such as Unearned Revenue, or Customers’ Deposits.

以顾客提前支付的款项为依据,公司借记现金并贷记一个负债账户如预收收入,或顾客存款。

The difference of amounts between the total debits and the total credits in an account is called the balance.

在一个账户中,借项总额和贷项总额的差称为余额。

Does this item go among the credits or the debits ?

这笔账应记入贷方还是借方?

This is consistent with the rule that increases in owner’s equity are recorded by credits and decreases are recorded by debits .

这与业主权益的增加用贷项记录和业主权益的减少用借项记录的规则是一致的。

Debits to Factory Overhead come from various sources.

制造费用借方数据有几种来源。

Asset and expense decreases are recorded as credits; while liability, owner’s equity and revenue decreases are recorded as debits .

资产和费用的减少被记为贷项,而负债、业主权益和收入的减少被记为借项。

||1:And new data there will be—possibly a lot of them—if the business shows signs of profit.||2:Earth Networks will presumably expand, or competitors will move in, or both.||3:Bob Marshall, the company’s boss, says he could imagine 1,000 monitoring stations around the world by 2021.||4:Couple such capability with new satellite measurements (America’s Orbiting Carbon Observatory 2 is due to launch in a few years) and better measurements of the mass of plant life in forests and other ecosystems, and the planet’s greenhouse-gas credits and debits will surely be understood far better.

||1:如果企业表明了这些数据可以获利的一面，产生的新数据可能会很多。||2:地球网络可能会扩张，或者竞争者加入进来。||3:或者两者兼有。公司老板Bob Marshall说，他的设想是到2021年全世界范围有1000处监测站。||4:新的人造卫星测量器的能力（美国计划在数年内发射轨道碳观测卫星2号）加之对森林和其他生态体系植物质量的更完善的测量，相信人们对地球温室气体的来源和出处会有更深层次的理解。

Most co-ops keep track of baby-sitting hours on a list of debits and credits; one local group keeps track by exchanging poker chips.

大多数协作社通过一个借记卡和信用卡的列表来跟踪保姆看护的时间；有一个地方组织通过交换扑克筹码来跟踪。

After transactions are entered , account balance (the difference between the sum of its debits and the sum of its credits ) can be computed.

当各项交易入账之后，便可计算账户余额（其借项合计数与贷项合计数之间的差额）

This transaction looks up the customer’s credit card number and debits the customer’s account for the order amount.

该事务查询客户的信用卡号码，并借记客户的帐户，记下订单数量。

A trial balance is prepared from the account balance in the ledger to prove the equality of debits and credits.

根据分类账户的余额编制试算平衡表，借以验证借项和贷项是否相等。